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Federal Act
on the Licensing and Oversight
of Auditors
(Auditor Oversight Act, AOA)

Art. 3 Principle

1 In­di­vidu­als and audit firms provid­ing audit ser­vices as defined in Art­icle 2 let­ter a shall re­quire a li­cence.

2 In­di­vidu­als shall be li­censed for an un­lim­ited peri­od and audit firms for a peri­od of five years.